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Research presentation

Saeid Homayoun

Research presentation

Saeid Homayoun

Senior lecturer

Research subject: Business Administration

Email: saeid.homayoun@hig.se
Telephone: +46 26 64 85 00 (operator)

Saeid Homayoun is PhD and lecturer of Accounting and Control at the University of Gävle. He received his PhD from Lulea University of Technology, Sweden. He has published over 15 articles in accounting and business journals. He has an experience of teaching for several subjects of Accounting such as Accounting Theory, Advanced Financial Accounting and Auditing. He worked 10 years with Accounting and Auditing professional experience.


His research deals with Sustainability issue related to Accounting and Auditing.



Scholarly articles, refereed

Rezaee, Z., Homayoun, S., Rezaee, N. & Poursoleyman, E. (2023). Business sustainability reporting and assurance and sustainable development goals. Managerial Auditing Journal, 38 (7), 973-996. 10.1108/maj-10-2022-3722 [More information]
Rezaee, Z., Homayoun, S., Poursoleyman, E. & Rezaee, N. (2023). Comparative analysis of environmental, social, and governance disclosures. Global Finance Journal, 55. 10.1016/j.gfj.2022.100804 [More information]
Poursoleyman, E., Mansourfar, G., Nazari, J. & Homayoun, S. (2023). Corporate social responsibility and COVID ‐19: Prior reporting experience and assurance. Business Ethics, the Environment & Responsibility, 32 (S3), 212-242. 10.1111/beer.12461 [More information]
Alsayegh, M., Abdul Rahman, R. & Homayoun, S. (2023). Corporate Sustainability Performance and Firm Value through Investment Efficiency. Sustainability, 15 (1). 10.3390/su15010305 [More information]
Poursoleyman, E., Mansourfar, G., Hassan, M. & Homayoun, S. (2023). Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19?. Journal of Business Ethics. 10.1007/s10551-023-05331-1 [More information]
Rezaee, Z., Homayoun, S. & Rezaee, R. (2023). Emergence of Sustainability Reporting and Assurance: A Global Perspective. Indian Accounting Review, 27 (1), 1-21. External link [More information]
Homayoun, S., Mashayekhi, B., Jahangard, A., Samavat, M. & Rezaee, Z. (2023). The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation. Sustainability, 15 (13). 10.3390/su151310650 [More information]
Homayoun, S., Velashani, M., Abbas Alkhafaji, B. & Jabbar Mezher, S. (2023). The Effect of COVID-19 on the Performance of SMEs in Emerging Markets in Iran, Iraq and Jordan. Sustainability, 15 (10). 10.3390/su15107847 [More information]
Salehi, M., Ali Mohammed Al-Msafir, H., Homayoun, S. & Zimon, G. (2023). The effect of social and intellectual capital on fraud and money laundering in Iraq. Journal of Money Laundering Control, 26 (2), 227-252. 10.1108/jmlc-12-2021-0142 [More information]
Poursoleyman, E., Joudi, S., Mansourfar, G. & Homayoun, S. (2023). The impact of corporate governance performance on the association between information asymmetry and opportunities' optimal levels : evidence from developed markets. Journal of Economic and Administrative Sciences, 39 (4), 1241-1259. 10.1108/JEAS-02-2021-0036 [More information]
Poursoleyman, E., Mansourfar, G., Homayoun, S. & Rezaee, Z. (2022). Business sustainability performance and corporate financial performance: the mediating role of optimal investment. Managerial Finance, 48 (2), 348-369. 10.1108/mf-01-2021-0040 [More information]
Salehi, M., Lari Dashtbayaz, M. & Homayoun, S. (2022). Comparing psychological characteristics with organizational conflicts and occupational innovation barriers. The TQM Journal, 34 (5), 877-900. External link [More information]
Salehi, M., Fahimi, M., Zimon, G. & Homayoun, S. (2022). The effect of knowledge management on intellectual capital, social capital, and firm innovation. Journal of Facilities Management, 20 (5), 732-748. 10.1108/JFM-06-2021-0064 [More information]
Homayoun, S. & Seifzadeh, M. (2022). The Social Capital and Cash Holdings in an Emerging Economy. Economies, 10 (11). 10.3390/economies10110271 [More information]
Homayoun, S., Imeny, V., Salehi, M., Moradi, M. & Norton, S. (2022). Which is more concerning for accounting professionals - personal risk or professional risk?. Sustainability, 14 (22). 10.3390/su142215452 [More information]
Jing, H., Mansori, S., Rezaee, Z. & Homayoun, S. (2021). The Role of Religiosity, Ethnicity and Gender Identification in Individual’s Moral Judgments; The Mediation Effect of Self-transcendence. Pertanika Journal of Social Sciences & Humanities, 29 (4), 2815-2832. 10.47836/pjssh.29.4.39 [More information]
Alsayegh, M., Rahman, R. & Homayoun, S. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12 (9). 10.3390/su12093910 [More information]
Rezaee, Z., Homayoun, S. & Rezaee, N. (2020). Sustainability Assurance Factors and Determinants in ASIA. US-China Education Review. B, 10 (5), 200-215. 10.17265/2161-6248/2020.05.002 [More information]
Darush, Y., Öhman, P. & Homayoun, S. (2019). Financial crisis and SME capital structure : Swedish empirical evidence. Journal of economic studies, 46 (4), 925-941. 10.1108/JES-04-2018-0147 [More information]
Homayoun, S., Al-Thani, F. & Homayoun, S. (2016). A sustainability accounting : Case study on exploration, production and midstream activities at Maersk Oil. International Journal of Energy Economics and Policy, 6 (1), 20-27. External link [More information]
Homayoun, S., Rezaee, Z. & Ahmadi, Z. (2015). Corporate Social Responsibility and Its Relevance to Accounting. Journal of Sustainable Development, 8 (9), 178-189. 10.5539/jsd.v8n9p178 [More information]
Homayoun, S. & Homayoun, S. (2015). Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange. International Business Management, 9 (5), 791-797. External link [More information]
Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2013). Research opportunities for Internet corporate social responsibility disclosure. Asian Journal of Research in Business Economics and Management, 3 (1), 1-20. [More information]
Homayoun, S., Abdul Rahman, R. & Ghani, E. (2012). Internet corporate governance disclosure among Malaysian listed companies. International Journal of Management and Administrative Sciences (IJMAS), 1 (5), 1-19. External link [More information]
Homayoun, S., Abdul Rahman, R., Johansson, J. & Malmström, M. (2012). Internet corporate social responsibility disclosure among Malaysian listed companies. BIOINFO Financial Management, 2 (1), 42-50. [More information]
Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2012). Internet corporate social responsibility disclosures and its determinants : evidence from Malaysian listed companies. Asian Journal of Research in Business Economics and Management, 2 (9), 1-22. [More information]
Homayoun, S., Rahman, R. & Bashiri, N. (2011). Internet corporate reporting among public listed companies in Malaysia : An exploratory study. African Journal of Business Management, 5 (30), 11863-11873. 10.5897/AJBM10.1406 [More information]
Homayoun, S. & Abdul Rahman, R. (2010). Determinants of web-based corporate reporting among top public listed companies in Malaysia. International Journal of Arts and Sciences, 3 (13), 187-212. External link [More information]

Doctoral thesis

Homayoun, S. (2012). Internet corporate reporting disclosure and transparency. Diss. (sammanfattning), 2012. Luleå: Luleå tekniska universitet. 256 p. (Doctoral thesis / Luleå University of Technology) [More information]

Book chapters

Lions, C. & Homayoun, S. (2018). Legitimacy gaps, CSR strategy and their effect on tax information. Rättsliga och ekonomiska reflektioner över internationell skatteplanering. Uppsala: Iustus förlag. P. 196-225. [More information]
Hartwig, F. & Homayoun, S. (2017). Accounting for sustainability indicators : A systemised model. A good life for all : Essays on sustainability celebrating 60 years of making life better. Mjölby: Atremi AB. P. 163-187. [More information]
Rezaee, Z. & Homayoun, S. (2017). Sustainability in Action at the Corporate, Industry and National Level. Corporate Social Performance : Reflecting on the Past and Investing in the Future. Information Age Publishing. P. 53-76. [More information]

Conference papers

Rezaee, Z., Homayoun, S. & Poursoleyman,, E. (2022). Environmental, Social and Governance Sustainability Disclosures: Evidence from EU and US. Proceedings European Financial Management Association 2022 Annual Meetings. External link [More information]
Bagherian Kasgari, A., Mousavi, H. & Homayoun, S. (2020). Extensible Visual Business Intelligence for Analyzing XBRL Big Data on Blockchain. Eurofiling Online Conferences 2020 TECTONIC SHIFT : HOW DATA TECHNOLOGIES TRANSFORM FINANCIAL SECTOR’S REGULATION AND SUPERVISION. Liasion officer: Ignacio Boixo, Eurofiling Foundation. External link [More information]
Homayoun, S. & Rezaee, Z. (2020). Global Analysis of Factors and Determinants of Sustainability Reporting and Assurance. AAA, Global Regulatory Bodies : Global Analysis of Factors and Determinants of Sustainability Reporting and Assurance: American Accounting Association. External link [More information]
Rezaee, Z., Homayoun, S. & Mora, M. (2017). Integration of real-time analysis of big data into sustainability attributes. XBRL Academic Track Proceedings : Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017): CEUR-WS. External link [More information]
von Koch, C., Nilsson, O., Jönsson, M. & Homayoun, S. (2013). The interaction between country-level and firm-level corporate governance. . [More information]
Homayoun, S., Homayoun, S., Johansson, J. & Malmström, M. (2013). The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies. International Conference on Economics and Finance Management. P. 69-74. [More information]
Homayoun, S., Rezaee, Z. & Bashiri, N. (2011). Fraud prevention strategies on different types of corporate fraud. . [More information]
Quigley, B., Mohamad, S. & Homayoun, S. (2011). Measuring the performance of Islamic banks : what is the most reliable indicator?. . [More information]
Homayoun, S. & Abdul Rahman, R. (2010). Corporate governance, firm characteristics and web-based corporate reporting : Evidence in Malaysia. . [More information]

Licentiate thesis

Homayoun, S. (2011). The extent and determinates of internet corporate reporting by Malaysian listed companies. Lic.-avh. (sammanfattning), 2011. Luleå: Luleå tekniska universitet. 398 s. (Licentiate thesis / Luleå University of Technology) External link [More information]
Published by: Sara Perttunen Sundberg Page responsible: Annika Elm Updated: 2020-02-24
Högskolan i Gävle
Box 801 76 GÄVLE
026-64 85 00 (växel)